Nirmal Singh, J.

1. A complaint under sections 276C and 277 of the Income Tax Act (hereinafter referred to as the Act) was filed by the Income Tax Officer, Ward No. 1, Muktsar, against respondent Dr. Usha Gupta, proprietor M/s. Bansal Nursing Home, Muktsar on the ground that respondent had not shown Rs. 1 lakh in the income tax return filed by her on 29-8-1988.

2. The respondent was summoned in those proceedings. During the pendency of those proceedings the respondent filed an application for dropping the criminal proceedings against her. The petitioner pleaded in the application that she is being prosecuted for an offence that she had paid Rs. 1 lakh to M/s. Uniscan and Sonics Ltd., Chandigarh, and this amount has not been shown by the respondent in her account books. In the application, it was further pleaded that the respondent filed a revised return in which she had shown the amount. Even though, the respondent claimed that she came to know that M/s. Uniscans and Sonics Ltd., Chandigarh had wrongly credited this amount. The revised return was filed to avoid the legal complications.

3. On filing of the revised return by the respondent, the assessment was reopened and a s